News & Analysis as of

UPREITS

Proskauer Rose LLP

A User's Guide to LTIP Units: A Special Form of Equity Compensation for UPREITs

Proskauer Rose LLP on

In the universe of equity compensation, an "LTIP" is a commonly used term that invokes a "long term incentive program," which is any form of award of cash or shares paid or issued in order to attract, retain and incentivize...more

Vinson & Elkins LLP

UPREITs To Benefit From SEC Amendments To Financial Disclosure Requirements Applicable To Registered Offerings of Guaranteed Debt...

Vinson & Elkins LLP on

On March 2, 2020, the SEC adopted amendments to Rule 3-10 of Regulation S-X in order to simplify and streamline the financial disclosure requirements applicable to registered offerings of guaranteed debt securities. The SEC...more

King & Spalding

REIT Advisor – March 2020

King & Spalding on

On March 2, 2020, the Securities and Exchange Commission (the “SEC”) released its final rule amending the financial disclosure requirements applicable to registered debt offerings that include credit enhancements, including...more

Troutman Pepper Locke

Proposed Section 162(m) Regulations Affect REIT Compensation Arrangements

Troutman Pepper Locke on

Recently proposed IRS regulations reverse the reasoning of several past IRS private letter rulings regarding the application of the $1 million compensation cap of Section 162(m) to UPREIT structures in publicly traded REITs...more

Morrison & Foerster LLP

FAQs about Real Estate Investment Trusts

What is a REIT? - A REIT refers to a “real estate investment trust,” which is an entity entitled to beneficial federal income tax treatment if it satisfies various requirements relating to its organization, its ownership,...more

Morrison & Foerster LLP

FAQs About UPREITs and OP Unit Transactions

What is an UPREIT? - A common operating structure for publicly traded equity REITs is the umbrella partnership real estate investment trust (“UPREIT”) structure. In a typical UPREIT structure, the REIT holds substantially...more

Morrison & Foerster LLP - JOBS Act

MoFo's Quick Guide to: REIT IPOs - February 2018

Real estate investment trusts (“REITs”) are endlessly inventive. They were first developed in the 1960s as a means for ordinary retail investors to hold interests in real estate. The REIT market has waxed and waned over the...more

Goodwin

What REITs Need to Know About the New Partnership Audit Rules

Goodwin on

The Bipartisan Budget Act of 2015 fundamentally changes the rules and procedures governing IRS audits of partnerships for taxable years beginning on or after January 1, 2018. These new rules are contained in new Sections...more

Morrison & Foerster LLP

IRS Reissues Proposed Regulations for Centralized Partnership Audit Regime

The new rules represent a complete overhaul of partnership audit, assessment, and collection procedures. Taxpayers should review and potentially amend partnership agreements before the new rules are scheduled to take effect...more

Farrell Fritz, P.C.

Disposing of Real Property in a Tax-Advantaged Manner

Farrell Fritz, P.C. on

Many of our clients are heavily invested in real property. In some cases, this investment may be a single property in a prime location; in others, the client (and maybe his family) is in the business of owning and operating a...more

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